Accounting system.



W. l. CRUMPTON.

ACCOUNTING SYSTEM.

APPLICATION FILED JUNEZI. I914.

51 237,620. Patented A11 21,1917.

- 3 'SHEETS SHEET I.

V1.1. CRUMPTON.

ALCOUNTING SYSTEM.

APPLHATION FILED :uuzzr. IQH.

Patented Aug. 21, 1917.

3 SHEETS-5HEET 2.

Inventor J 'mompt'on Wzkbruesses:

W/ZZZZ A ttorney W. J. CRUMPTON.

ACCOUNTING SYSTEM.

APPLICAT'ON FILED JUNE 22. 1914.

' Inventor m J Cramp/0w I 'I .[lttorrpey process through the works, the calculation WILLIAM J". CRUMPTON,

OF EVANSTON, ILLINOIS, ASSIGNOR T0 WILLIAM R. HEATH,

OF BUFFALO, NEW YORK.

nccofm'rmo SYSTEM.

Application filed June 27, 1914.

To all whom it may concern:

Be it known that I, ILLIAM J. CRUMP- Ton, a citizen of the United States, residing at Evanston, in the county of (look and State of Illinois, have invented certain new and useful Improvements in -Accounting Systems, of which the following is a full, clear, concise, and exact description, reference being had to the accompanying drawin s, forming a part of this specification.

y invention relates to accounting and tabulating systems and mechanism and is particularly adapted for use in accounting for the cost of production in industrial works. In accordance with the prior art, such accounting has been accomplished mentally and manually. In accordance with my invention, the calculations are made automatically. In a large measure the data upon which the calculations are based are furnished automatically to the mechanism. Broadly considered, the results accomplished .by the use of the system of my invention are as follows:

(1) To keep and make a record of each individual workmans time;

(2) To totalize the workmens time,

(3) To calculate and record each individual workmans wages;

(4) To calculate and exhibit in tabular form the departmental grand totals of wages;

(5) To calculate the cost of each job in including the labor cost in each department, the cost of operating the machines necessary to perform the mechanical operations, the cost on account of overhead expenses commonly designated burden, the cost of material, and calculation of appropriate totals as applied to each job in process;

(6) To calculate and totalize automatically similarly detailed costs of all jobs in process in the works;

(7) To calculate and totalize the detail costs of all finished jobs passing out of the establishment;

(8) To calculate and totalize automati cally similarly detailed costs of all jobs in process;

(9) To calculate and totalize in similar detail all expenses of production.

lVith this brief statement of the results to be accomplished, I shall proceed with a de Specification of Letters Patent.

Patented Aug. 21, 1917.

Serial No. 847,630.

scription of the mechanism before attempting to summarize some of the features of invention involved in the mechanism and its operation. In describing the mechanism, I shall refer to the accompanying drawlngs, H1 WlllCh Figure 1 is a diagram showing the mechanism and the electrical connections between the various pieces of mechanism employed;

Fig. 2 is a side view of a set of electromagnetically-actuated totalizers;

Fig. 3 is a front view thereof;

Fig. at is a rear elevation of a isters;

Fig. 5 is a front elevation of one unit of the electromagnetic register actuating mechanism;

Fig. 6 is a side elevation illustrating the special details of an electromagnetic resettin mechanism;

Big. 7 is a plan view of a portion of a diti'erentially driven register member, and

Fig. 8 is a detail view of the wage and burden selector commutators and their plug and jack connections.

Fig. 9 illustrates in fragmentary elevation a register member generally similar to the register member of Fig. 7 except that the mechanism of Fig. 9 is mechanically cumulative as distinguished from mechanically differential.

The mechanism shown in Figs. 2 to 5 inclusive is frequently duplicated throughout the system and may, therefore, be regarded, as a standard electromagnetically-actuated register set. This mechanism comprises a mounting plate 10, to which is bolted a set of six electromagnets, each electromagnetic member comprising an iron core ll'surrounded by a coil of insulated wire 12, the terminals of which are shown at 13. 13, and a U-shaped iron or steel yoke piece 14.

An armature 15 is pivoted in either side of the yoke piece as illustrated at 16, 17. As best illustrated in Fig. 5, the armature is bent downwardly around the forward end of the core of the electromagnet, wherefore the energization of the electromagnet, by the passage of a current of electricity therethrough, will cause the upward movement of the forward end of the armature, the forward end of the armature being attracted set of regelectromagnet.

It is the purpose of the armature, upon the energization of the magnet, to cause the associated idler ear 18 to be revolved the s ace of one tootE. The armature proper is, t erefore, rovided with an actuating pawl 19 pivote to the armature at 20 and provided with a notch 21 which embraces one side of the armature proper, it being noted in this connection that the notch 21 is somewhat wider than the thickness of the metal of the armature itself. A spring 22 acts upon a projection of the armature to return the armature to the position shown in Figs. 2 and 5 upon the deenergization of the electromagnet. A pivoted dog 23, acting between appropriate steps, prevents the idler 18 from rotating in a direction opposite from that indicated by the arrow 24.

It will be seen that the upward movement of the armature, upon the energization of the magnet, will cause the forward and upward movement of the tooth 25 of the actuating pawl 19, and that the tooth 25 will engage between adjacent teeth of the idler 18 to cause the one-step advancement of the wheel 18, as indicated by the arrow 24. The downward swing of the actuating pawl is limited by a stop 26. Upon the det nergization of the magnet, the armature will be retracted by the spring 22 and, as the dog 23 prevents the backward rotation of the gear 18, the teeth of the actuating pawl 19 will be withdrawn from the teeth of the idler, thereby permitting the actuating pawl to drop back into its normal position as shown in Fig. 2. It will be apparent that there must be some play between the armature and the actuating pawl pivoted thereto in order to permit of this withdrawal, and this play properly limited is provided by the distance between the projection 27 at the lower side of the notch of the actuating pawl and the armature which is embraced by the notch. The enlarged tooth 28 atthe end of the actuating pawl aids in preventing any overthrow of the idler upon the energi zation of the electromagnet and also takes a large part of the wear which would otherwise fall upon the tooth 25. Fig. 2 indicates six electromagnets all alike and all provided with idlers and armature mechanism such as that illustrated in detail at the top of the figure.

We come now to a consideration of the register mechanism which is operated by electromagnetic actuators such as those previously described. Six such register mechanisms are mounted in a single bank or set, as illustrated in Figs. 2, 3 and 4. The units,

tens, hundreds, etc., numeral-wheels 30, 30

aremounted on spindles 31, 31, screwthreaded into the side plates 32, 33. With the 'exce tion of the numeral-wheel of the units or er and the numeral-wheel of the highest 0rd each numeral-wheel unit is made up 0 a numeral-wheel proper 34,

which carries the figures 0, 1, 2, 3. 9, a driving gear 35, a circular cam disk 36 having a single notoh'at 37 and a carrying cam 38, the parts of each unit being fastoned together by rivets as shown in Fig. 3. Mounted in appropriate position in the side plates is also an auxiliary spindle 39, upon which are mounted the transfer pinions 4:0, 40, these transfer pinions serving to carry from the units order into the tens order, from the tens order into the hundreds, etc., in the usual manner. The numeral-wheel unit of lowest order is provided with a widefaced driving gear 41 instead of the ordinary driving gears such as are supplied to the numeral-wheel units of higher orders. The numeral-wheel unit of the highest order in each register is not provided with the cam 36 and the carrying cam 38, but is provided instead with a resetting cam 42 provided with a single notch at 43, as best shown in Fig. 2.

It will be seen that the uppermost register as shown in Fig. 2 is a cross-sectional view of the register taken on line 44 of Fig. 3. The second register from the top in Fig. 2 is illustrated in a section taken on line 45 of Fig. 3, whereas the third register from the top, as shown in Fig. 2, is a sectional view taken on line 46 of Fig. 3.

All six of the registers in each bank are alike. The front plate 47'of a bank of registers is preferably integral with the side plates 32 and 33, the Whole framework being formed of a piece of sheet metal bent into U-shaped cross-section. The holes cut at 48, 48. above and below the registers, are intended to receive paper cards or type hearing appropriate inscriptions.

Each bank of registers is adapted to be brought into register with a bank of electromagnetic actuators, as illustra' d in Fig. 2, and the locking disk 50 serves to hold the bank of registers in place upon the bank of electromagnetic actuators. There is such a locking disk both at the top and at the bottom of each bank of electromagnetic actuators.

It will be noted that one side of the locking disk 50 is cut away. The purpose of this feature is as follows: When it is desired to remove a bank of registers from a bank of electromagnetic actuators, the locking disk 50 is turned by means of a screw-driver applied to the forward end of its stud until the flattened side of the locking disk is opposite the bank to be removed. Normally the periphery of the locking disk rides upon the projection 51 of the locking plate 52 and holds the locking plate in the position shown in Figs. 2 and l. When, however, the looking disk is turned to the releasing position the spring 53 will force the locking plate upwardly, thereby bringing one of its six with the teeth of the locking projections 54 into a locking position between two of the teeth of the wide-faced driving gear 41 of the units order of each register. When therefore the bank of registers is removed from the electromagnetic actuators, the several register mechanisms will be locked in the positions in which they stand at the time of their removal from the bank of actuators.

The great majority of the electromagnetic actuators of the system of my invention are like those illustrated in Figs. 2 and 5, most of the actuators being provided with a single winding or helix on each core. A considerable number of the electromagnetic actuators of this type are, however, wound difl'erentially with two coils of wire through which the electric currents flow in opposite directions at times to neutralize the magnetic eflects of one anothe I The system contains also a few electromafignetic actuators which are mechanically di erential.

The points of difference involved in such mechanically differential actuators are illustrated in Fig. 7. The electromagnets and armature mechanisms shown in Fig. 7 areidentical with those previously described in connection with Figs. 2 and 5. It will be seen that the uppermost electromagnetic mechanism drives a gear 60, while the lowermost electromagnetic mechanism drives a gear 61. The gear is mounted on a quill shaft 62 fastened at the other end to the driving bevel gear 63. The driving gear 61 communicates its motion to the other driving bevel gear 64. of the differential set, this motion being communicated from the driving gear 61 through a quill shaft 65 and the bevel gear 66 to an idler bevel gear 67, which rotates upon a stud 68 mounted in the frame and which idler in turn rotates the bevel gear 69 which is pinned to the shaft 70, the bevel gear 64 bein pinned also to this sameshaft 70. Loose y mounted upon the shaft 70 is an actuator gear 71, to which is riveted a fork 72, which fork carries upon suitable studs the bevel pinions 73, each of the bevel pinions meshing, as shown, with the two bevel driving ears 63 and 64.

In Fig. 7 I have in icated also a register which is like the registers already described except for the fact that the driving gear 74 of t e numeral-wheel of units order is set off from the numeral-Wheel proper a dis tance suflicient to bring its teeth into mesh actuator .ar 71 when the register is adjusted in the position shown in Fig. 7. The result of this construction is that if the upper electromagnet alone is energized. the register will be advanced one space in the units order. If the lower electromagnet alone is energized, the register mechanism will be turned backward one space; While if both electromagnets are en ergized at the same time, the register mechanism will move neither forwardly nor backwardl As in the case of the more common actuator mechanisms shown in Figs. 2 and 5, the electromagnets of the mechanically differential actuator shown in Fig. 7 may be pro vided with two or more energizing coils wound and connected either differentially or cumulatively, as may be required and as will hereinafter be more fully explained.

Fig. 7 illustrates an actuator mechanism which is mechanically differential. There are some instances in which I find it desirable to provide actuator mechanisms which are mechanically cumulative. The mechanically cumulative actuator mechanisms are identical with the mechanically differential actuator shown in Fig. 7, except that the reversing gears 66, 67 and 69 are omitted and the quill 65 of the driving gear 61 is pinned directly to the shaft 70 in the same manner as is the bevel ear 69 in Fig. 7. Such a modification as has just been referred to is illustrated in Fig. 9 in which figure for the purpose of clearness I have made use of the same reference numerals as have been employed in connection with Fig. 7 adding the letter a to each of the reference numerals. The result of this modification is to cause the 95 register to be advanced one space when either the upper electromagnet or the lower electromagnet is energized and to be advanced two spaces when both are energized simultane-, ously.

In the operation of the system of my invention it is desirable at times to reset the registers of the various banks of registers automatically to their 0 positions. The actuator mechanism for so doing is identical 105 with that illustrated in Figs. 2 and 5, with the exception that there is mounted in the side plates of the actuator mechanism as shown in Fig. 6 an extra spindle 80 which carries an idler gear 81, the teeth of this 110 idler gear meshin with the teeth of the driving gear 18, w ich is identical with the driving gears illustrated in Fig. 2. The driving gears of the registers may be brought into mesh with the teeth at the front of this 115 idler gear as indicated at 82 in Fig. 6. The idler 81 reverses the direction in which the register mechanism will be actuated when brought into association with the resetting actuator illustrated in Fig. 6.

The electromagnet of the resetting actuatoris provided with a pair of spring contacts 83 and 84 connected in series with the winding of the electromagnet. The cam spring 85 rides normally on the periphery 125 .of the resetting cam 42 fastened to the numeral-wheel of-highest order of the register to be reset, and when this cam spring 85 rides on the periphery of the cam 42, as shown in Fig. 6, it holds the spring 84 in 130 electrical contact with the spring 83. A series of electrical impulses flowing through the winding of the resetting actuator will, therefore, cause the associated register to be reset step by step toward its 0 position. This resetting will continue until all of the numeral-wheels are at their 0 positions. The flow of a single impulse of current in addition to the number necessary to return the numeral-wheels to the 0 positions will cause all of the numeral-wheels to turn from their 0 positions to their 9 positions, this turning including the numeral-wheel of highest order. The notch 43 in the periphery of the resetting cam 12 is in such position that when the numeral-wheel of highest order is turned to display the figure 9, the tip of the spring 85 will drop into the notch, thereby permitting the spring contact between springs 81 and 83 to open. When the circuit of the actuator magnet is opened at this point, no further impulses of current can flow and no further resetting operation of the register mechanism can occur. I have pointed out that the resetting mechanism acts automatically upon the flow of electric impulses to reset the registers not only to their 0 positions but one space beyond. \Vhen, therefore, the registers are removed from the resetting actuator mechanism, it is necessary to advance the registers to the amount of one unit by hand. The one-space advancement of the units order wheel will return the numeral-wheels of all the orders from their 9 to their 0 positions.

I shall proceed now to describe the electrical impulse controlling mechanism and the circuits which carry the impulses of current to the electromagnetic actuators:

There is a main driving motor 100, the circuit of which is closed once each minute under the control of a cl ck 101. The switch mechanism 102 is nn'mally in the position shown in Fig. 1. Once each minute, as previously stated, the clock closes a circuit which may be traced from the positive pole of the battery 103 through the battery main 104 to the wire 105,thencethrough the pilot magnet 106, the wire 107,the switch blade 108, the contacts of the clock, the wire 109, the program commutator 110, the

wire 111, and thence by way of the main A12 back to the negative pole of the battery. Current flowing over this circuit energizes the pilot magnet 106, whose armature serves when actuated to close the electrical contacts at 113. These contacts close the circuit of the motor switch magnet 114 and incidentally close a circuit through the burden relay magnet 115. Leaving the function of the burden relay magnet out of consideration for the moment, it will be seen that the energization of the motor switch magnet 111 closes circuit through the motor 100. The shaft of the motor is provided with a male Geneva gear at 116 and this male Geneva gear, meshing with the female Geneva gear 117, causes the selector commutator shaft 118 to be rotated step by step. The female Geneva gear 117 is provided with ten notches, so that ten revolutions of the male Geneva gear 116 are rpquired to produce a single revolution of the selector shaft 118. A motor stopping canl 119 is mounted upon the selector shaft 118. The raised periphery of this cam maintains the closure of the contacts 113 throughout the complete revolution of the selector shaft, but when the selector shaft has completed a single revolution, the cam surf-a -e 'of'the armature of the electromagnet 100 will drop into the notch in the periphery of the stopping cam 119, thereby causing the contacts 113 to be opened. The armature of the electromagnet 106 is at this time free to drop into the notch 119 because the electromagnet 106 will have become dei nergized a few seconds after the clock circuit is closed. In other words, the i clock closes the circuit for a few seconds at the end of each minute. For example, the circuit may be closed for the last ten seconds of each minute. Upon the closure of the clock circuit the motor begins to rotate and will continue to rotate for nearly a min ute-for example, forty or fifty seconds before the notch in the periphery of the cam 119 will come to.the position in which the cam surface of the armature of the electromagnet 106 will drop into it to open the circuit of the electromagnetic motor switch 114, thereby bringing the motor to a stop. T 0 all intents and purposes the motor 100 might just as well run continuously and at a speed such that the selector shaft 118 would be given a single revolution in each minute of time. The arrangement which I have provided is merely a simple and inexpensive expedient for bringing about a single revolution of the selector shaft 118 once in each minute of time.

In accordance with my invention, there is assigned to each workman an electromagnetically actuated time register and also an electromagnetically actuated wage register. Provision is made for sending electric current impulses through each workmans electromagnetic time register at a fixed rate during all of the hours in .which the particular workman is at work, and for sending current impulses through each workmans wage register mechanism at a rate corresponding with the particular workmans rate of wages. There is assigned to each workman a circuit or circuits in which his electromagnetic register mechanism is connected, and in each such workmans circuit there is connected a manual switch, which is to be closed during the mans' hours of work and which is to re- 'main open whenever the workman is not at connected to a part of the switching mechanism from which current impulses at the proper rate are being sent out.

Before attempting to describe the circuits and the electromagnetic register mechanism therein, I shall describe the rate-controlling mechanism which delivers to appropriate rate bus bars the current impulses. which are thence carried through the circuits previously referred to. All of the impulses for the control of the time and wage registers are controlled in the first instance by the time and wage impulse ('on11nntatorl20. The lower brush riding upon this con'nnutator is connected. as shown, with the positive pole of the battery 103, whereas the upper brush of the pair is connected by means of the wire 121 with the shaft 122 upon which the rate connnutators 123, 124, 125 and the time rate commutator 126 are mounted. The main impulse commutator 120 is mounted upon the shaft of the motor 100, which is geared to the selector shaft and the time-controlling mechanism in a ratio such that the commutator 120 will make'lt) complete revolutions per minute. The positive pole of the battery 103 is, therefore, connected 10 times per minute with the shaft 122 upon which the rate commutators are mounted. The time rate commutator'126 is provided with ,10 metal or live segments equally disposed around the periphery of the commutator, each of the 10 segments being permanently connected with the rate commutator shaft 122. The brush 127 rides on the periphery of the time rate commutator 126 and is connected by a wire with the time rate bus bar 128. Upon the rate commutator shaft 122 is rigidly mounted the sixty-notch female Geneva car 129, which meshes ith the onetooth ma e Geneva gear 130 rigidly mounted upon the selector shaft 118. The rate commutator shaft is therefore given one-sixtieth Of a complete revolution at the end of each minute, the rate commutator shaft and the rate commutators remaining stationary at all times except during the short intervals during which they are turned by'the meshing of the teeth of the Geneva gear set 12!) and 130. The time rate commutator 126 is in the drawings shown to be in a position such that the brush 127 rests upon one of the dead segments of the commutator. However. during the minute during which connection is maintained, the time rate bus bar 128 will be connected for ten short intervals of time with the positive pole of the battery 103, due to the rotation of the main impulse commutator 120. At the end of a minutes time, the rate impulse shaft and its commutators will be advanced one-sixtieth of a revolution, thereby breaking the connection between the brush 127 and a live segment of the commutator. During the five minutes next succeeding, the brush 127 rests upon an the insulated or disconnected arc of the commutator and the time rate bus-bar 128 will not during these five minutes be connected with the positive pole of the battery. Durin the seventh minute the time rate bus-bar will be connected again with the main impulse commutator 120 to provide for ten intermittent connections with the positive pole of the battery. W

\Vithout stopping at this point to describe the wage rate commutators, etc., I shall trace the flow of the current impulses thus delivered to the time rate bus-bar 128.

At 131 I have shown an in-and-out switchboard panel, upon which ten manually operable switches are mounted, one above an other. The six lowermost switches are connected in workmens time and Wage circuits, it being the rule for each workman to close his switch when he begins work in the morning, to open his switch when he goes out at noon, to close is switch when he begins work in the afternoon, and to open 1113 switch when. he leaves 01f work at night. The six workmens switches on the board 131 are double-pole switches, each switch thus serving to close or open two circuits, one which may be designated as the time circuit and the other which may be designated as the wage circuit. Assuming that the lowermost switch upon the panel 131 is assigned to workman A, we may trace the time circuit of this workman, providing we assume also that his manual switch on the board 131 is closed, as will be the case during his hours of labor. During the last minute of every six minutes, the rate bus-bar 128 being supplied with electrical potential by connection with the battery 103, an impulse of current will flow through the wire 132, thence through the lower connector of the doubleepole switch to the wire 133. thence through the single encrgizing coil of the electromagnetic time register Tu. thence through wire 134 to time segment 141 of the time selector 140, thence through the rotating brush 150 associated with the time selector, thence through the insulated section 151. of the selector Shaft, thence through wire 152 to the single energizing coil of the time totalizing register Tt, 115 thence through wires 153 and 154 to the brush 155 of connector commutator 156, thence through the metal segment of this commutator to brush 157, and thence through wire 158 to the negative pole of 120 battery 103. The angular disposition of metal segment of commutator 156 is such as to close the circuit between the brushes 155 and 157 Whenever the metal segment of the main impulse commutator 120 126 closes circuit between the two brushes asso ciated with the impulse commutator.

The impulse of current flowing over the circuit just traced will advance the workmans time register To one step, and this 130 worlgmans time register will thus be made to show a credit of one-tenth of an hours time to workman A, to whom this particular time register has been assigned. This workmans register is an electromagnetically actuated register like any one of those illustrated in Figs. 2, 3 and 5. This impulse of current causing the one-step advancement of the individual time register Tc will also cause the one-step actuation of the total time register Tt.

It will he remembered that the selector shaft 151 is advanced step by step to make a complete revolution in one minute, a single rev olution being made up of ten equi-angular steps of advancement; and it will be remembered also that the main impulse commutator closes its circuit once during each of the ten stops of the commutator shaft and its associated mechanism. As a result one impulse only of current can flow over the workmans time circuit just traced, after which the time circuit of workman A will be broken by the advancement of the brush 150 into a position one-tenth of a revolution in advance of that shown in the drawing-- namely, into a position in which the connection between the brush 150 and the com mutator segment 141 will be broken and into a position in which a connection will be established between the brush 150 and segment 142 of the time selector.

The second of the ten current impulses fiius delivered to the time bus-bar 128 will not fiow through the time register To. as signed to workman A, but will flow through the time circuit of workman B. which circuit includes segment 142 of the time selector 140. This statement as to the flow of the second of the ten impulses through the time circuit of workman B is, of course, true only in case the in-and-out switch of workman B (the second from the bottom on ianel 131) is closed. Assuming that workman B is at work, a circuit sim1lar to that previously traced in connection with workman A may now be traced in connection with workman B and that apparatus assigned to him. This second current impulse will flow through the time register Tl) assigned to workman B and also through the total time register Tt.

We may assume that workman C 15 not at work. His in-and-out switch (the third from the bottom of panel 131) will not be closed. The third of the ten intermittent connections of the time rate bus-bar 129 with the positive pole of the battery 103 will not, therefore, result in the flow of a current over the time circuit assigned to workman T he time register Tr assigned to workman C will not, therefore. he actuatcd; nor will the total time register Tt be actuated.

If workman D is at work, his in-and-out several workmen.

switch (the fourth from the bottom of panel 131) will be closed, andthe fourth of the ten impulses of current will flow through the circuit assigned to workman D, thereby causing a one-step advancement of the time register Td assigned to workman D and causing an actuation also of the total time register Tt.

Without thus following in detail the actuation of all of the several workmens register mechanisms, it will now be a parent that the workmens time registers Ta. Tb, Tf, will be actuated to show always the total of time with which each workman is to be credited, and the time total register TL will exhibit at all times the total of all of the time of all of the workmen.

Each workman is su plied also with a wage register which tota s the wages earned by the workman. These workmens wage registers are adapted to be connected in circuits somewhat similar to the workmen's time circuits. but the wage circuits are supplied with current impulses at rates corresponding with the rates of wages paid the There is also a wage total register corresponding with the time total register.

Since the difl'erent workmen may earn wages at different rates, I provide wage-rate bus-bars with which the battery or source of current is connected periodically. the battery being connected with the different wage rate bus-bars at different intervals such that one bus-bar will supply current impulses ,corresponding with one rate of wages, another bus-bar will supply impulses corresponding with another rate of wages, etc. Each workman's wage circult is more or less permanently connected with the wage'rate bus-bar delivering impulses corresponding with such workmans wage rate.

The current impulses are supplied to the wage-rate bus-bars through commutators closing the battery connections at appropri ate intervals of time.

In Fig. 1, I have shown four wa erate bus-bars W W and W he wage bus-bar lV is connected by means of the-wire 121 with a brush associated with the main i'mpulse commutator 120, as a result of which the positive. die of the battery will be connected with tile wage-rate bushar \V ten times during each minute in an hour; in other words, the wage-rate bus-bar W will be connected during every one of the sixty minutes of the hour with the positive pole of the battery 103.

The wage-rate bus-bar W is, however, connected with the battery b means of a wage-rate commutator 123. his commutator may be regarded as divided into sixty equal segments corresponding with the sixty minutes in an hour. Every third segment being dead or of insulating material, this will leave forty live segments with the result that, during forty of the sixty minutes of the hour, the wage bus-bar V will be connected throughthe main impulse commutator 120 with the positive pole of the battery 103, it being remembered in this connection that the rate commutators are mounted upon a shaft 122 which makes one complete revolution per hour, the rotation being divided by the Geneva gearing 120 and 130 into sixty angularly equal steps.

The wage bus-bar V is connected with the main impulse commutator 1'20 and the battery 103 through the live segments of a rate commutator 124 in which there are sixty segments, every third segment being live and in which the two intervening segments in each instance are dead or insulated.

The wage bus -bar V is connected with the impulse commutator 120 through a rate commutator 125 in which every sixth segment of the sixty segments of the commutator is live and in which the intervening five segments in each instance are disconnected or insulated.

The result is that the wage commutator \V, is connected with the source of current impulses during one minute out of every six, or, in other words, during ten minutes out of the hour, the wage bus-bar lV is connected during every third minute; the wage bus-bar W is connected during two minutes out of every three and the wage bus bar V is connected during each of the sixty minutes in an hour.

The wage register \V, is assigned to workman A. The lowermost in and-ont switch on the in-and-out panel 131 is also assigned to workman A. It will be noted that the upper switch blade of As in-and-out switch is connected with wage bus-bar Let us assume that workman A is at work and that his in-and-ont switch is closed. During every third minute, the rate commutator 124 establishes a connection between the wage bus-bar W as a result of which a flow of current can be traced from positive pole of the battery 103, through the main impulse commutator 120, the wire 121, the shaft 122 and a live segment of rate commutator 12 t, to the wage bus-bar W thence,

through the upper switch blade of Ais inand-out switch, thenceythrough wire 171, to segment 181, of the general selector 180. it will be noted that the brush as iated withthe general selector 180 is shown in electrical contact with segment 181. The electrical connection may, therefore, be traced through wire 190 and wire 191 to the brush associated with the wage selector 200. This brush is shown in electrical con nection with segment 201. ofthis wage selector, whence connection may be traced through wire 210 to the single energizing coil of the electromagnetic register mechanism thence through bus-wire 211 and the single energizing coil of the wage total register Wt to wire 212, thence through one of the two differential windings on one of the electromagnets of the electrically and mechanically differential undistributed burden register lll, thence, through wire 213 and one of the two differential windings on one of the two electromagnets of the mechanically and electrically difi'erential total cost register TC, thence, through wire 214 through one of two difl'erential electroniagnet windings 215 associated with the burden reservoir mechanism, subsequently to be described. thence, through a single elcetromagnet winding of the departmental wage tota! register 'T thence through wire 210 to one of the two differential windings of the electromagnetically actuated departmental waste wage register \Vw, thence through wire .21? and wire 218 to segment 221 of the departmental selector 2:20, thence through the brush of this departmental selector and the wire 219 and wire 151 to brush 155. thence through the metal segment of connector commutator 156 and brush 157, through wire 158. back to the negative pole of the battery 103.

W'e have traced a circuit through which a single impulse of current flows. The selector shaft 118 with the brushes mounted thereon is given thirty-six'degrees of rotation at the end of every six seconds of time, that is, the selector shaft is given one step of angular advancement at the end of each revolution of the motor shaft 100 upon which the main impulse eonnnuta-tor 1:20 and the connector commutator 150 are mounted. As a result of this arrangement. the main impulse commutator will cause one impulse of current to flow over the circuit just traced, buhbefore the impulse commutator 120 has commenced its second revolution, the selector brushes will have been advanced to new positions on the selectors. as a result of which the circuit just traced through the workmans wage register Va is opened at the wage selector segment 201 at the time the main impulse connnutator 120 closes its circuit to cause a second currentimpulse to flow. When, therefore, the main impulse commutator 120 clows its circuit for the second time in any one minute. no current impulse will flow through the workmans wage register Wm.

It will be remembered that workman A is to receive twenty cents per hour: in other words, he earns one cent every three minutes. His wage register should not. therefore, be actuated again until the beginning of the third minute following that last considered and. although the brushes on the selector shaft 118 make a complete revolution once in each minute and would, therefore. at the beginning of the Second and third minutes close circuit through segment 201 of the wage selector 200, no current will flow at these times because, the brush of the rate commutator 124 will be resting upon insulated or dead segments of this rate commutator.

The other workmens wage registers are connected in circuits similar to that just traced, including a segment of the wage selector 200, so that each workmans wage circuit is closed at the selector during one of the ten intervals in each minute, and, if at that time the circuit is closed also through the rate commutator, a current impulse will flow. If, however, the circuit is not at that time closed through the connected rate commutator, then no impulse will flow.

Wage register We is assigned to workman C. It will be seen that his circuit is to traced through segment No. 203 of the wage selector 200 and through segment 183 of the general selector 180 through the upper switch blade of the third in-and-out switch from the bottom of the panel 131 and thence to the wage bus-bar W, This bus-bar W being connected with the impulse commutator during all of the six minutes of an hour, the register W will e supplied with one impulse of current during each minute of time. The first impulse of current in any one minute as delivered by the main impulse commutator 120 will flow through/the wage register W assigned to workman Thesecond impulse in any one minute may or may not flow depending upon whether a completed circuit is closed when the brushes of the selectors 180 and 200 close completed circuits while resting upon segments 182 and 202, respectively. The third impulse of current delivered in any one minute will flow through electromagnetic mechanism of wage register WV as just explained, and the sixty impulses of current which flow through this wage register \i'V in each hour will flow also through the total wage register Wt, thereby causing a corresponding advancement of the numeral wheel'mechani'sm of this totalizing register. If impulses of current were to flow through two of the wage registers at the same instant of time, they would flow simultaneously through he wage total register Wt, thereby causing a single one-step advancement of the totalizing register, whereas, if the totalizing register is to exhibit the total of wages, it must be advanced one step whenever an impulse of current flows through any of the individual wage registers. The selector mechanism which closes the circuits of the individual wage registers one after another creates a condition such that the wage totalizing register may exhibit a total corresponding with all of the current impulses flowing through all of the individual wage registers.

The sixty current impulses which flow duringeach hour of work through the electromagnet of the individual wage register W after passing through the wage totalizing register Wt, may be traced through wire 212 and thence through the same register and burden mechanism as in the case of the twenty current impulses which in each hour flow through the individual wage register W Workman E is supplied with a wage circuit including the electromagnet coil of the individual wage register W His in-andout switch is the fifth from the bottom of panel 131. The upper or wage switch blade of his in-and-out switch is connected with wage bus-bar W It will be noted that this bus-bar is connected through an over time switch below the bus-bars with an electrical contact connected with wage busbar W When the overtime switch is in its normal position, as shown, the bus-bar W will be connected during every third minute with the main impulse commutator 120. Normall therefore, the individual wage register 6 will receive twenty impulses of current in each hour. These impulses, like the others, may be traced through the wage totalizing register Wt and the balance of the general wage circuit previously traced.

Workman F is provided with a wage circuit' leading through the sixth in-and-out switch from the bottom of panel 131 and through the individual wage register W The upper or wage switch blade of this in-and-out switch assigned to workman F is connected with wage bus-bar W which normally is connected through its overtime switch just below the bus-bar W with bus-bar W This bus-bar connection of the wage circuit of workman F is such that the circuit will be closed through the main impulse commutator 120 during two minutes out of every three. Forty current impulses will, therefore, flow through the wage circuit of workman F during each hour, this corresponding, of course, with a rate of wages of forty cents per hour.

I may well describe at this point the operation and purposes of the overtime switches already alluded to. The clock 101 is provided with a program commutator 230 which rotates once in twenty-four hours. During the normal working hours, say from eight a. m. until five p. m., the metal segment of this commutator makes connection with the brush 231, which, in turn, is connected with wire 232 leading to the electromagnet 233, the other terminal of which is connected with the positive pole of the battery as a result of which the program commutator maintains the energization of the electromagnet 233 between the hours of eight a. m. and five p. m., thus-holding the overtime switches in the os'tions shown in the drawings. At five o clock p. m., the metal segment of the program commutator 230 breaks connections with the brush 231 and makes connection with the hrush 23h which brush with the auxiliary brush 22H insures the closure of a circuit through the electromagnet 235 during the time from 5:00 oclock p. m. until 8:00 oclock a. m. Upon the energization of the electronnignet 20?), beginning" at 5 :00 oelock p. m.. the overtime switches are thrown ii to their alternate [)(P sitions. in which 'ach ot' the overtime switches makes connection with the switch contact justto the left oi the positions oreupied hy the overtime switches. as shown in the drawing. It. therefore. it is the rule of the establishment that workman I) is to re reive twenty cents per hour during the regular hours of work, from 8:00 a. in. until 5:00 p. m. and a rate of forty cents per hour for all time which he may he. required to work outside. oi these regular hours. the wage switch blade of his in-and-out switch will he connected as shown with the rate. bus-bar W From 8:00 a. In. until 5:00 p. m., the rate bus-har W is connected through the overtime switch with the rate hus-har 1. as a result of which twenty impulses of current per hour will flow over the wage circuit of woikman ll between the hours of 0:00 a. m. and 5:00 p. in. After 5:00 p. m.. however, the overtime switch moves into the alternate position in which the rate hus-har is connected through the overtime switch with the rate bus-ha:- l\',,,. As a result of this alternate connection, rate hus-har \V will be connected durin gr two minutes out of every three minutes with the impulse commutator 120, with the result that forty impulses per hour instead of twenty impulses per hour will flow over the wage circuit assigned to workman E. The overtime switches operate in similar manner to supply ten impulses per hour durin}: the time from 8:00 a. in. to 5:00 p. m. to the wage circuits connected at one end with the rate bus-liar and to supply these same circuits with impulses at the rate of twenty per hour during; all hours outside these normal working hours. The wage circuit of workman I is connected with the rate bus-liar W as a result of which his wage register will receive forty impulses per hour during the normal hours from 8:00 a. m. to 5:00 p. m.. and sixty impulses per hour durin; all hours outside of these normal working hours. It will he noted that the workmen whose circuits are connected with the rate bus-bars he and Vi go, receive douhle credit for overtime, 1'. (1., for the time they. work outside of the normal working hours. The workmen whose circuits are connected with rate bus-bar W on the other hand, are credited with time and a. half for overtime. By appropriate in,- tereonnection of the wage bus-bars through ap 'iropriate overtime switches, it is possible to credit each workman with double time or time and a half or time and a quarter, etc.,

as may he the rule of the establishment, or the agreement with the Workman, or Worknien. When a workmans wage circuit is connected with a. bus-bar such as W his wage register will receive current impulses at the rate of twenty per hour regardless when the hour of work may fall; that is to say. such a workman, as for example workman A, will be credited with wages at the rate of twenty cents per hour during the hours from 8 :00 a. m. to 5 :00 p. m. and will be credited also with wages at the rate of twenty cents per hour during any hours in which he may work between 5 :00 p. In. and 8:00 a. m.

It is frequently desirable in an industrial estahlishment to pay some workmen at freetional rates per hour, as for example 109,1 2 per hour. In accordance with my invention, I arrange to credit a. workman with 101} per hour by crediting him with 10- in one hour and with 11 during the next succeedinn hour, during the third hour he is credited with 10 and during the fourth hour with 11, etc, this arrangement serving to credit him with an average -ate of 105-95 per hour. Thus. workman D is to receive Wages at the rate of 101 per hour. Accordingly, his wage ircuit -onneeted at. one end with wage llllSllZLI' but after the circuit has heen led through the electromagnet of the \vorkman s wage register connection is made with the friu'tional-eent bus-liar 236 instead 0] through a bus-wire. 211. This fractional-cent hos-wire 23c leads to a. fractionnl-cent eleetromagnet 237, the circuit then heing carried by means of wire 238 to the electromagnet windingof the wage total register W1 and thence, as previously de- :serilied. hack to the negative pole of the hattery 103. Each impulse of current flowing through the wage register NZ thus causes an energization of the electromagnet 2 5T. The energization of this magnet does not ordinarily. however. produce any eflect upon the hell crank armature 239 for the reason that the horizontal arm of this hell crank lever is provided with a projection H0. which rides upon the periphery ofa cam 2-H driven by geared connection from the rate commutator shaft 12:2, the ratio of gearing in this instance being such that the ram J-l-l makes one complete revolution in two hours. The notch 242 in the periphery of the cam 2+1 is of a width such that during, one minute at the end of every second hour, it will permit the projection 240 to drop into the notch 242. \Vhen, therefore, during the last minute. of the second hour, a full-cent current impulse flows through the wage rgister U, the energization of the electromagnet' 23? will cause a movement of the bell crank armature 239, as permitted by the notch 242. As soon as the armature 239' is moved into its attracted position, the latch 243 will engage the upper end of the armature lever 239 to hold it in its attracted position. The attraction of this armature lever 239 serves primarily to close the fractional-cent contacts 244. It will be apparent that the fractionatcent contacts 244 are closed at the time a current impulse is caused to flow due to a connection between brushes as established by the metal segment of the main impulse commutator 120.

.Mounted upon theshaft 100, as is the main impulse commutator 120, is an auxiliary impulse commutator 245. The metal segment of this auxiliary impulse commutator is angulai'ly displaced with respect to the metal segment of the main impulse commutator 120, so that it is not until after the cessation of the flow of the impulse controlled by the main impulse commutator 120 that the auxiliary impulse commutator 245 closes the circuit between its brushes 245a.

As soon, however, as the auxiliary impulse (a commutatordoes close this circuit, an auxiliary current impulse can be traced from y the auxiliary im ulse commutator 245, thence the positive pole of the battery 103, through t e rushes 245a and metal segment of -magnet coil of the individual wage register VVd, thence through wire 236,electromagnet 23?, wire 238, to the winding of the wage-total register Wt, thence through wire 212, one of the differential windings of the undistributed burden register UB, wire 213, one of the cumulative windings of the total-cost register TC, wire.214, winding 215 ofthe burden reservoir mechanism previously referred to, thence through the single electro- Y magnet winding of the departmental wageregister WT thence through one of the elec trically differential windings of the departmental Waste wage register W10 thence through wire 246 to commutator segment 224 of the selector 220, thence through the brush of this selector 220, wire 219, wire 154, wire 247, to connector commutator 248, which for one minute at the end of each hour closes circuit through its brush, whereby the impulse of current under consideration may be traced through the wire 158 and wire 112 to the negative pole of the battery 108. It will be seen thatthe arrangement just described causes the flow of one additional current impulse at the end of the second hour through the individual wage regshaft 100 is placed at such an angular position that immediately after the metal segment of the auxiliary impulse commutator 245 has. passed the brushes 245 of that commutator, the cam 249 will raise the latch 243 to trip the armature 239, which wlll, therefore, be restored to its normal position by-means of the associated spring. When the armature is restored to itsnormal position, the fractional-cent contacts 244 are opened. These may be caused to close by the flow of full-cent lmpulses through the individual Wage registers assigned to other workmen who may be paid at fractionalcent rates and Whose circuits include, therefore, the fractional-cent bus-bar 236. At the end of this last minute of this second hour, however, the armature 239 will have been locked in its normal position, in which it will be retained by the cam 241 so that no other fractional cent impulse will flow until the last minute of the second succeeding hour.'

It will be readily understood that, if any workman had a rate of wages which in volved the payment of a fourth of a cent per hour, similar mechanism is arranged to cause the flow of an additional impulse at the end of every fourth hour instead of at the end of every second hour, etc.

The operation of the mechanism thus far described will give to the shop manager a currently, available record of the amount of time sfpent by each workman. It will give him a 50 a currently available record of the wages earned by each workman. By means of mechanism subsequently to be described in detail, the various registers can be setback to zero positions whenever desired, as, for example, at the end of each week, with the result, therefore, that the individual wage registers will show, at the end of each day or each hour, the Wages earned and due each such workman at the time when the wage register is inspected. The showings of these wage-registers at the end of any payroll period, as, for example, at the end of any week, will exhibit the amount of wages to be paid to each workman. The wage-total register Wt will exhibit the total of the wages earned and due the several workmen. In lire manner, the total time register Tt will exhibit the total number of hours of timeof work of all of the workmen.

In tracing certain of the circuits, I have referred to a number of generic registers,

such. for example. as 1 1%, t W10 etc. The purpose of these registers can be better explained aft er describing certain other features of my invention.

In accordance with my invention. 1 not only acquire automatically an indication of the time of each workman and the wages earned by him. with appropriate totals thereof. but l secure automatically an indication of the cost of production of each job undertaken in the plant. l urthermore, .l secure an automatic analysis of the cost of earh job, as. for example. the cost of labor in each department of the plant. the cost attrihutahle to the expense of providing and running machinery, the cost of material and the item of cost due to an appropriate distribution of overhead expenses or burden, such. for example. as light. heat. superinti-ndenee. insurance. etc. To each job is assigned a bank of registers in which the individual registers exhibit the several items of cost. in arcordmice with the predetermined plan of analysis and in which a job total register exhibits the total job cost. In accordance with my invention. I provide registers also for exhibiting various totals and difi'erences in eonformitv with a predetel-mined scheme of cost accounting.

I shall first describe the mechanism and the mode of operation by which the labor costs of the several jobs are ascertained.

At 260 and 261. I have indicated two banks of job cost registers. each hank being like that illustrated in Figs. 2, 3. 4 and 5 of the drawings. The uppermost register in each bank indicates at all times the value of the material used upon the job to which the bank is assigned. The second register from the top indicates the proportion of burden or (w'erhead expense chargeable to the job. The next register indicates the amount of wages paid to workmen in department No. 1 upon the. particular job to which the bank is assignral. The next register indicates the amount of wages paid in department No. 2

.upon the same job. The next register indi cates the item of cost due to the use of a machine or machines upon the job, and the lowermost register indicates the total of the items appearing in the five registers as signed to the various details of the cost. Referring, for example, to the job cost bank 260, the electroniagncts of the material register J 'M, the burden register JB, the departmental wage register J\V,. the departmental. wage register J'VV. and the machine cost register JlV are all connected together 1n multiple and in series with the electroniagnet coil. of the job total register 'T. the wires leading to the other side of the specific or detailed job cost registers being connected to telephone spring jacks 262. The registers of the job bank 261 are similarl yconnected with spring jacks 263. There may be any number of such banks of registers similarly connected with sets of spring jacks, the number of banks depending upon the number of jobs which are likely to be going through the establishment at any one time. \vhcn a job comes into the establishment a hank of registers is assigned to it. and the hank ot' registers thus assigned is continued in service for the purpose of accounting the cost of that job until that job is conmleted.

To each of the several workmen is assigned a switching plug such as is used in telephone switchboards, the several plug; bcing adapted for insertion into any of the job spring jacks to establish electrical connection between the plug and the switch jack into which it is inserted. Thus. in Fig. 1 of the drawings, I hare illustrated nine connecting plugs, six of which are assigned to workmen A, B, (I, I), I), and F, the plug as signed to workman A. being represented at P the plug assigned to workman I) being designated. as lil, etc. If we assume that workman A reports at eight oclock in the morning and is assigned to job 2G0, his plug 1 will be inserted by the forei'nan or oper ator into one of the spring jacks 262 It workman I) who works in department No. 2. goes to work on job 261. the operator will insert plug P into one of the spring jacks 263 The plugs of any number of workmen may be inserted in the proper spring jacks of any bank of job spring jacks. Assluning that plug 12, is inserted in spring jack 2(S2 ',e,i1i'1'eiit impulses will llow through the de mrtmental wage register J'W and the job total register J'T: the number of current impulses flowing through these job registers due to this plugging connection being identical with the number of current impulses flowing through the wage register assigned to workman A. The number of impulses flowing over such a circuit dcpends upon the identity of the \i'age-ratc bus with which the terminal of the wage circuit of workman. A is connected.

\Ve have heretofore explained and traced the flow of current impulses through the wage circuit of workman A from the positive pole of the battery to the brush of the general selector 180. In tracing the flow of these current impulses through the workmens individual wage-register \V we followed the flow of these impulses from the bus-wire 191. to the brush of wage selector 200. If, however. plug P is inserted in a spring jack 262, there is closed a branched circuit through which part of the current delivered through wire 190 will How. the current dividing at the point at which wire 190 joins wire 191 and. substantially onehalf of each current impulse will flow through wire ZN-{the brushes 2451) of the auxiliary impulse commutator 245, and the IOU conductor 265 to the brush of the plug selector 270. \Vhen the brush of selector 200 is in engagement with segment 201 of the wage selector, the brush of the wage plug selector 270 will be in engagement with segment 271 of the wage plug selector, wherefore, any current impulse which effects the actuation of the we e register W, assigned to workman A will ow in part also through plug P spring jack 262,, the electromagnet coil of departmental wage register J W the electromagnet winding of job total reg ister J'T, of ob bank 260, thence through bus-wire 280, one of the two electromagnets of the mechanically differential register J W the single electromagnet winding of register JVV,, thence through one of the electrically differential windings of register '10,, and thence through wire 281 to segment 291 of the departmental selector to wire 300, thence through one of the electromagnets of the mechanically differential register J T, thence through the single electromagnet winding of the register JT, thence through one of the lectromagnet windings of the mechanically and electrically differential register UB, thence through wire 301 to the second of the differential electromagnet windings 302 of the burden reservoir mechanism, and thence through the wire 303 to wire 154, and thence back to the negative pole of the battery 103. It will be remembered that the impulses of current heretofore traced through the workmans wage register W, were returned to the negative pole of the battery over wire 154. The circuit just traced is, therefore, a branch circuit which leads out from the main circuit, through wire 264, and which is led back to the main circuit through wire 303, the current impulses flowing undivided through the main circuit, but dividing and passing in part thrbugh each of the two branch circuits, in which branch circuits in each case arethe electromagnets of the registers to be actuated. As a result of this circuit arrangement, the departmental labor cost register J'lV, and the total job cost register JT are advanced one step corres ending with. a cost of one cent whenever t e workman is credited with one cent in wages. If the plug assigned to workman B were connected also with one of the spring jacks 262,, current impulses corresponding with his wages as earned would flow also over the job cost branch circuit last described. So also, if the plug assigned to workman C were' connected with one of the spring jacks 262,, the departmental labor cost register J 'W, would be actuated to indicate at all times the total of the wages earned by workmen A, B and C, while employed upon job 260.

When workman A finishes his work upon job 260, he notifies the foreman or operator, who withdraws the plug P from the set of spring jacks 262,. If this workman were immediately assigned to work on job 261, his plug P would be immediately inserted into one of the spring jacks 263,, whereupon the branch circuit through which current impulses corresponding in nu iber with As rate of wages would fiow thrr i ugh a branch circuit traced through one of the. spring jacks 263,, the electromagnet coil of labor cost register J VV job total register J T, thence to wire 280 and, otherwise, as before, back to bus-wire 154. \Vhen, therefore, the lug assigned to workman A is withdrawn rom one of the spring jacks 262, and inserted in one of the sprin jacks 263,, appropriate registers of job ank 261, rather than the registers of job bank 260, willbe actuated amounts corresponding with the wa es earned by workman A orkman D is employed in department No. 2 instead of department No. 1, in which A, B and G are employed. If, therefore, the plug P be inserted in one of the spring jacks 262,, the current impulses flowing through the job cost branchcircuit will not flow through the departmental labor cost register J 'VV,, but will, on the other hand,

flow through the departmental labor cost a register J '\V The current impulses will be delivered to segment 18 of the general selector 180, thence through wire 100, wire 264, to brushes 245b, conductor 265, to brush 271 of the plug selector 270,thence throu h segment 274 of selector 270, the plug 5,, thence through spring jacks 262,, electromagnet of register J 'W',, electromagnet of register JT, bus-wire 310, one of the two windings of the mechanically differential register J N the electromagnet winding of register JVV one of the two windings of electrically differentially actuated register 7 10,, and thence through wire 311, to segment 294 of departmental selector 290, thence through the brush of this selector to wire 300, one of the. electroinagnets of the mechanically differential register J T, theelectromagnet of register JT, one of the electromagnets of the mechanically and electrically differentially actuated register UB, thence through wire 301, electromagnet winding 302, and wire 303 back tobus-wire 154, and thence, as previously explained,

back to the negative pole of the battery 103. L

It will be seen that the departmental selector 290 shifts from position to position to determine through which of the buswires 280 or 310 of the branch circuitshall be closed, and, in this way, the actuation of the appropriate departmental job totalizing registers are determined. Fig. 1 is drawn on the assumption that workmen A, B and C work in department No. 1, while workmen D, E and F work in department No. 2. The connections with the selectors can obviously be changed to correspond with he manner corresponding with that in which anism for three machines, G, H and K. To each of the machines whose machine wages are thus accounted for is assigned a wage circuit and a machine wage register similar to those assigned to the individual work- 'men. Thus, the registers MW MW and MW take account of the wages of machines G, H aild K. These machine-wage registers are connected through circuits terminating upon the appropriate wage bus-bars in a impulses flowing through the individual machine-wage registers will correspond With the cost of maintaining and operating the machines. The drawing illustrates circuit connections for the machine-wage register MW upon the assumption that the cost of maintainin and operating" the machine K is greater than the rate of wages represented by the rate bus-bar distributing the highest number of impulses per hour. In order, therefore, to cause a sufliciently large number of current impulses to flow through the machine-wage circuit assigned to machine K, the machine-wage. circuit is branched at 330 and thus connected through two of the in-and-out switches at the top of panel 131 to two rate bus-bars, :namel W and W As a result of this connection seventy impulses of current per hour will flow through this particular machine wage circuit.

Ordinarily, the in-and-out switches in the machine-wage circuits will be maintained in their closed positions, although the inand-out switches. may be opened and closed if desired. This might become desirable in case the machine cost was almost wholly for that of power supplied to the machine. In such case, the in-and-out switch in the particular machine circuit would be open except when the machine was in operation and thus consuming power, at which times the in-and-out switch would be closed.

The machine wage circuit assigned to machine K may be used to distinguish between the cost of maintaining a machine when idle and the cost of maintaining and operating a machine when in use and when power is being consumed. Thus, if the second in-andout switch from the top of the. panel 131 were open, while the in-and-out switch at the top of the panel was closed, the wages of the machine would be charged at the rate of ten cents er hour. This might be an appropriate 0 arge when the machine was standing idle. If now the machine be put in operation so that it consumes ower, the

second in-and-out switch from t e top of the panel would be closed to represent an additional charge of sixty cents per hour due to the large amount of power consumed by this machine when in operation. I call attention to these matters merely to illustrate by practical examples the flexibility and adaptability of the system. The inand-out switches assigned to the several machines may,if desired,be automatically controlled by the several machines, so that the in-and-out switch of any particular machine will be automatically closed by the machine itself when in pcration and automatically opened when the machine comes to rest. Thus, the second in-and-out switch'fi'oni ,the top of the panel 131 may be placed under the automatic control of machine K, as a result of which the wages of this machine will be charged at the rate of ten cents per hour when idle and at the rate of seventy cents per hour when running. The change in the rate of charge is automatically controlled by the machine itself or some appropriate moving part thereof.

The machine-wage circuits all lead from the actuating coils of the individual machine-wage registers to a machine-wage buswire 331, which bus-wire joins the wire 212 at a point beyond that at which the electromagnet of the wage-total register U is connected. This connection of the machinewage circuits prevents the machine wages from being totaled with the workmens wages in the register 1!. At MWt I'have shown a machine-wage totalizing register connected in the circuit of the bus-wire 331 to indicate the total of the machine wages in a manner corresponding to that in which the register Wt totalizes the wages, earned by the several workmen.

The current impulses flowing through the negative pole of the battery 103 over wire 212 and the circuits through which it leads in a manner identical with that which has previously been described in connection with the workmens wage circuits, with the exception, however, that the departmental wage selector 220 operates to return the machine wage impulses to the negative pole of the battery through the machine wage register MW and one of the electrically-differential windings of the machine waste wage register Mw. rather than through the coils of the workmens departmental registers WT and W10 or WT, and Ww as previously 1 described in connection with the workmens wa e circuits.

l e have seen that the machine-wage circuits and mechanism are. closely analogous to the Wage circuits and mechanism assigned to the several workmen. There is a corremachine-wage registers are returned to thejllO work in department No. 2.

employment of any number of workmen in either department and. in praetiee, there may. of eourse. he more than the two departments illustrated.

Occasions may arise in whirh a workman hired in department No. l and normally employed in department Xo. 1 may do some H". when thus engaged in department No. '1. workman A should have his plug inserted into a spring jaek o1 one of his ordinary departmental joh banks. as for example. 261 or 2M the labor rust of As wages would appear in the departmental lahor cost register .l'\\",. or J-'\V,. as the ease may be. This would be confusing and would not give such an analysis ofthe lahor eosts as might be required. There may also he other instances in which a more detailed or more fully analyzed accounting of lahor rest is desired than eould he seeured with the ordinary joh banks surh as 260 and 261.

To take rare of such a more detailed analysis I have illustrated at 320 and 320 a double bank of iob registers. The registers of hank I320 are arranged and connected with a set of spring jacks in a manner identieal with that heretofore deserihed in eonnertion with banks 260 and 261. This douhle hank. however. contains the auxiliary regist rs 'l X. il Y, -l"'Z and PT. the three speeifie registers of this auxiliary group being eaeh eonneeted with the auxiliary spring jaeks 322B. 323. 324 and 325. If now, for example, workman A, who is hired and normally employed in department No. 1. does work on job 5320 in department No. 2, his plug P. will be inserted in one of the spring jaeks 324. whereupon the eurrent impulses delivered through P will flow through spring jaek 324. the electromagnet winding of the auxiliary register .l''''\'. the elertromagnet winding of the auxiliary total register .l 'l". thence through eord 32h and plug 327 eonnerting with the registers of hank 320. The plug 327 can. of eonrse, he inserted in other departmental job jaeks. thus ati'ording additional cost (10 tails in auv department, as desired. These eurrent. impulses will. therefore, tlow not only through the job rost registers of hank 320 and. thenee. through the generic registers. as previously deserihed, but will liow also in series through the auxiliary register .]""Y and the auxiliary total register J 'l". 'lhe eost ot' the lahor represented hy the flow of these impulses will appear in register J"'\V,. hut it will appeal also in the auxiliary register .VY. thus indicating that, although the work was done by a man normally Jlnployed in department No. 1. the work was in reality done in department N0. 2, the auxiliary register J"Y being assigned to such items.

It it he assumed, for example, that deartment .\'o. l is the marhine shop department in whieh A. l) and t" are normally employed and. it on a partieular joh it is de sired to separate the wagespaid for lathe work from the wages paid for milling maehine work and for hem-h work. a douhle hank ot registers such as 320 and rl l' will he assigned to this partirular job. whereupon. A. who is a lathe hand. will he plugged into one of the jarks 2:2 [3. who is a. mill ing maehine hand. will have his plug in serted into a spring jaek 212i when employed on job 1321). and t. when employed on this joh, will have his plug in serte l in a spring jaek 32-7. with the result that register J"Z will show the eost ot' the lathe work. register J"'Y will show the eost of the milling machine work. and register JX will show the rust of the bench work. lt' two lathe hands in department No. 1 are engaged in lathe work in department No. l. on joh 3:34). hoth of their plugs will he inserted in the spring jaeks 323. etc. These auxiliary registers will give. tlltlftore. an unusually detailed analysis of the lahor cost of the particular job 3130. and the totalizing register .l T will indieate the total oi' the lahor eost aerununulated in the, auxiliary registers .VX. .lY. and J 7. In addition to the detailed exhibition o these. subdivided lahor eosts in department No. 1, the register JWV. of bank 32H will show the lahor eosts in department No. l as hel'ore. it is apparent that any numher of total job eost banks may he provided. as illustrated at 20 and I320, or. in l'aet. all of the hanks could be. of this type. if desired. Fig. 1 is intended to represent typieal arrangements 'whieh may he duplieated in any desired number or combinations.

()ne of the items of rust oi produelion ol' any joh may he that involved in the rust of maintaining and running mar'hines. 'lhe eost of operating a maehine may he rah-ulated hy eonsidering interest on investment, depreriation, power required to drive it. ete. A her the eost of maintaining and operating the maehine has thus been determined, the maehine may be regarded. in so far as the cost ol produeing the work is eom-erned. as heing paid wages analogous to the wages paid workmen.

ln aeeordanee with my invention. the. cost of maintaining and operating some or all of the individual machines is ealeulated and these items of produetion expense are eharged against the several jobs upon whieh the maehines may be el'nployed, as maehine. wages.

I shall now deserihe the mechanism wherehy these machine. wages at. predeterniined rates are eharged automatieally against the. johs upon which the machines may he employed.

Fig. 1 illustrates the areounting me t till 'the rurrent impulses spomling similarity in the h 'anrh eireuits which etl'eet the ilistril'mtion of the ttl l ol' maehine wages to the several johs. Thus, the plug l is useil h v the operator in plugging into spring jaeks assigneil to the joh upon whieh the marhine (i ma v he emploveil. ll, lor example. this plug P he inserteil in one i tlr spring lurks ZUIHY eurrent impulses. i il in a hranrh eireuit 'lrom the appropriate main impulse eirruit. will tlow from the plug l through a spring jack zti iw joh niaehinew.-ign register J W' the energizing roil ol the joh totalizing register J T thence through husovire 332. one of the eleetromagnets 01 the nieehanirallv llitl'erential register il ll' the single energizing eoil of register .HV one of the two eleet rirallv (ll lt'erential wiinlings ol' register M aml theme to the appropriate segment ol' the (lenarlmental joh rost seleelor 25! with whieh. at the appropriate time, the hrush of this seleetor makes elertrieal ronneetion to return to the negative pole ol the hatterv 1035 over a eireuit iilentieal with that previously trareil in ronneetion with the hraneh joh rost eireuits \Ylllt'll handle the items of inh eost tlllt to the payment of workmen's wages. The plugs assignell to the other nnu-hines will in like manner he pluggeil into the appropriate spring jaeks ol the joh hanks assigned to the johs upon whieh the maehines may he eu| PlO Vt'tl from time to time. the shitting of the plug eonneetions from spring jaek to spring jaek heing nnule hy the operator or foreman in conformity with the shifting of the niachine from one joh to another.

As a result of this arrangement. the maehineswage register ot eaeh joh hank will show at; all times the amount of machine- \\'age eost ot the partieular joh to whieh the hank is assigned. So also, the items ol' n|aehine eost will he lll(lllll(tl in the joh total rost registers J'T J .l 'l, ett.

Another item of cost entering into the proihn-tion of most johs will he that of ma terial supplied and usetl in the manul'iu'tu're ol the article or articles comprising the "j0l). In accordance with my invention, I provide means for imlieating upon appropriate material registers of several joh hanks the value ofthe material entering into the john. The material registers of the several ioh hanks are shown at JM, J 'M ainl .l.\l. At MC 1 have shown'a material i'ontroller whirh is iilentieal with the meehauism illustrateil in iletail in Fig. ti.

At SM, I have shown the material setting ileviee. whieh eonsists essentially in a, register ilriving wheel like the wheel H1 illustrated in Fig. (3. this wheel being turned manually hy a erank 333. When the stoek elerk issues material of a given value l'or use on, say joh 261, he fastens a register meehanism iilentieal with any one ol those llustrated in Fig. 3 upon the material setting device Sill aiul turns the erank 33;} until the register exhihits in figures the value of the material less one rent. Thus, if the material hail a value of Ill rents the register would he set t reail i'ltltltlifi. After the register has thus llt'lll set to the appropriate amount. it is reinoveil lrom the setting ll('\l(t SM ainl hrought into position in assoeiation wilh the material ri-ntrollei Mt} in a manner iilentieal with that illustrated in Fig. H. The material plug P is then in serteil into one of the spring jaeks ZtiIlM, whereupon. eurrent impulses t'low from the positive pole ol the hatterv ltl n through wire ll ll. general impulse rouimutator i535, wire lilll' the single eleetromagnet: roil ol' the material rontroller M(. the eontart springs hl anll H13 ol material eontroller p g l spring rontaet ZtiIlM the elertromagnet wimling ot' the material eost register J total ioh ('ost register .l l the material has-wire 337. one of the elertromagnets ol' the inec'hanieallv ilitl'erential register l M. the single elm-tromagnet winding ol the register vlll. one ot the two eleetrnnnignets ol' the nn-rhanirallv ilitlerential regisler M5. amt thenre through wire Z3 58 aml \vire H2. hark to the negative pole of the hatie 1H1 impulses will llow through this rirrnit as long as the rireu'it is maintained at Ht. The elosure ol' the eirruit would rontinne. however only until the register attaeheil to the material rontroller MC has heen returneil to its tltltllltltl position, ainl one step he \onil, in whieh further position it register will rea l stamina. As explained in =nnneetiou with Fig. 13, the eont'aet eontrolling spring 8.3 will ilrop into the not'eh lit in the ram assoeiat'eil with the numeral wheel of highest ()l'lltl'. whereupon the eleetrieal ronuertiou hetween the eontart springs Hll anil H'l will he openeil. The opening of this rireuit; will prevent further impulses l'roni llowing through the rireuit and the eleetromaguets last ilesrriheil. and thus the uumher of impulses permitted to [low through this material eireuit will he one more. than the amount for whieh the (liseharging register was set. lt will he rememheretl that this register was set for one rent less than the value ol' the material. The value of the material was assumeil to he Ti ainl the sell ing oi the tlisrharge register in eia'lperation with the material eontroller Mt will eause Til impulses aml no more to [low through the material eireuit ileserihetl.

if the material lnul heen issueil for use on joh 260, the plug P wouhl have heen insertetl into a spring jark 3H2 eonnerteil with joh hank Jtltl. ll the value ol' the material issuetl to the joh were greater or less than TH rents. the iliseharge register \\'()lllll have lu'en set to iinlieate the value one less than the value of the material to he ehargetl.

In order that the current impulses which are caused to flow on account of the material issued and to be charged may not coincide in time with the current impulses which flow through the job total cost registers on account of workmens wages and machine wages,1 the position of the metal segment of the general impulse commutator 335 is angularly displaced relative to the metal segments of t e main impulse commutator 120 and the auxiliary impulse comm at 245. A a result of this angular displacement, the current impulses controlled by these three impulse commutators flow at difl'erent time periods, as a result of which there are no coincident impulses of current flowing simultaneously thrpugh any register actuating magnet. As soon as the curren impulses corresponding with the value of material issued to the several jobs flow through the job total cost registers JT, J T, J 1, etc., these job total cost registers will add the value of the material in calculating automatically the total job costs.

In accordance with my invention, I provide automatic means for calculating and indicating at all times the value of material in the store-house or store-room and not as yet issued for use on particular jobs. Assuming that there is no material in the stock-room, at the beginning it will be necmaterial stock the store-room. Whenever of any kind is delivered to the store-room, the value of the material thus delivered is set up by means of the setting essary to device SM upon a discharge register, which is then transferred to the material controller MC. The plug P is then inserted into a material spring jack 340. Current impulses controlled by the commutator 335 and limited in number by the material controller MC will then flow from the plugP, through spring jack 340, wire 341, one of the electromagn'ets of the mechanically differential register MS, thence throug one of the electromagnets of the mechanically accumulative register TC, thence throng the single electromagnet of register MT and thence through wires 338 and 112, back to the negative pole of the battery 103.

All of the material delivered to the storeroom is accounted for in the register circuits in this manner. We have now proceeded far enough to describe a typical example of the purpose and function of some of the more generic registers. It will be remembered that whenever material is delivered to the storeroom, current impulses corresponding to its value are delivered over a circuit which includes the single electromagnet winding of the material total register MT. This register will, therefore, be advanced in such manner as to indicate at all times the total value of material delivered to the storeroom. Any current imtwo separate electromagnets and the difl'erential gearing is diagrammatically represented in Fig. 1 by a small differential gear at the side of the rectangle and by two electromagnet windings. It will be remembered that in tracing the flow of the current impulses delivered whenever material was issued from the storeroom and charged to any job, the impulses passed always through the other electromagnet of the actuating mechanism of the mechanically differential register MS. This register MS is always advanced by an amount corresponding with the value of material delivered into the stock-room and is from time to time turned backward by an amount corresponding with the value of the material issued from the stock-room for use on the several jobs. On account of the mechanically differential connection between the actuating magnets and the numeral Wheels of the register, the register itself will indicate always the difference between the value of the material delivered to the storeroom and the value of the material issued from the storeroom. In other words, this register will indicate at all times the value of the material in stock in the storero'om. The letters MS have been chosen to indicate that the register thus marked shows at all times the value of the material in stock.

' There is one other typical item of produc- .tion cost which the circuit ,drawing of Fig. 1 has been arranged to illustrate namely, those items of general overhea ex ense commonly described as burden. hese may include rent of building, heat, light, power, interest, depreciation, insurance, superintendence, janitor service, salaries of oflicers, etc. Accountants will difier as to which of these and similar items had best be included in calculating cost of production. For example, some accountants would charge certain of these items against sales expense rather than against production expense, while other accountants would prefer to charge the same items of expense against cost of production. Whatever ma be the policy of the accounting head of t e establishment as to the manner in which these items of overhead expense are to be charged,

the mechanism of my invention provides for their automatic distribution between the several. jobs.

The accounting head of the establishment can determine from knowledge and experience the amount of the fixed burden which is to be charged as production cost. He will know, for example, that the rate is so much per year. He will know the amount of the insurance and the amount of the salaries paid oiiicials and superintendents. He can make a careful estimate based on past experience of the annual cost of heating, lighting, etc. Having thus determined the amount of this fixed burden, he will calculate the amount of the fixed burden per hour. If he finds, for example, that this burden amounts to 110 cents per hour, he will connect three of the wires of the cable 310, one with the rate bus-bar V another with the rate bus-bar WV, and another with the rate bus-bar W',,,. The cable 349 consists merely of a convenient number of wires by means of which the various segments of the general burden selector 350 may be connected with appropriate rate bus-bars in order that the total of the rates per hour as determined by the selected bus-bars may equal the amount of the fixed burden to be distributed each hour. \Ve may assume that the three wires of the cable which are connected at one end with the several rate busbars are connected at their other ends with the segments 351, 352 and 353 of the gen eral. burden selector 350. A number of current impulses corresponding with the hourly rate of fixed burden, determined by the connections of the terminals of the wires of the fixed burden cable 349, will be caused to flow through a part of the burden reservoir mechanism already alluded to over a circuit which may be traced as follows: from the positive pole of the battery 103, through main impulse commutator 120, wire 121, rate-bus-bar VV a Wire of cable 349 segment 351 of selector 350, the brush 0 selector 350, wire 370, one of the differentially wound electromagnet windings of the mechanically and electrically differential undistributed burden register UB. one of the electromagnets of the mechanically cumulative total cost register TC, the elcctromagnet winding of the fixed burden register FBc, the single winding of the fixed burden electromagnet FB. wire [54, brush 155, the metal segment of eomnmtator 156, brush 157 and wires 158 and 112 back to thenegative pole of the battery. Current. impulses will flow over similar circuits except for the particular wire of the fixed burden cable 34.9, and the particular segments of selector 350, to take care of the impulses which must flow on account of the connections with the rate bus-bars V and The main purpose in causing the How of these impulses is to pump into the burden reservoir mechanism the amount of the fixed burden as it accrues hour by hour.

Before attempting to describe the fixed burden reservoir mechanism, I shall refer to the mechanism for taking care of that item of burden which results from the fact that some of the workmen and machines will be idle at times, as, for example, a workman may be idle for a few minutes between the time when he completes one job and the time when the foreman puts him. to work on a new job. Some of the machines may be idle for long periods of time when there is no work of a nature to be performed upon those machines. These items of socalled waste wages are a part of the expense which can best be distributed in the form of an overhead or burden charge.

I have heretofore described the flow of the current impulses which actuate the individual wage registers and the individual machine-wage registers. It will be remembered that these current impulses will in all instances return to the negative pole of the battery over a circuit which was traced in part through wire 212, one of the differentially connected windings of the mechanically and electrically differential undistributed burden register UB, wire 213, one of the elcctromagnets of the mechanically cumulative total cost register TC, wire 214, electromagnct winding 215, and, thence, through one departmental selector path or another to wire 154, and, thence, through 100 commutator 156 back to the negative pole of the battery. All of the current impulses flowing through the individual wage registers and the individual machine-wage registers thus flow through electromagnet wind- 105 ing 215.

This electromagnet winding 215 is one of o differentially connected electromagnet windings mounted upon the electromagnet core whose armature acts through suitable 110 pawl and ratchet mechanism, like that illustrated in Fig. 7 to rotate step by step in the direction of the associated arrow a beveled driving gear 390. This beveled gear 390 is a part of a differential gear set having a 115 driven gear 391 and another beveled driving gear 392. which beveled driving gear 392 is advanced step by step in the direction of the associated arrow by means of the fixed burden electromagnet FB the combination of .120 the electromagnet having the windings 215 and 302, the gears 390, 391, and 392, and the electromagnet FB forming a unit substantially' like that shown in Fi 7 except that the driven gear 391 of the ifi'erential gear 125 set, instead of being connected with a registor, as shown in Fig. 7, is connected directly or through an idler with another beveled driving gear 393 of another differential gea r set, whose driven gea 391. is connected 130 

